Explanation:

- Let's define the terms:

- Capital Turnover Ratio: This tells how efficiently a company uses its capital to generate sales. Here, it's 2 times.

- Operating Profit Before Tax: Given as Rs. 6,30,000.

- Return on Capital Employed (ROCE): Measures a company's profitability. Given as 30%.

- To find the sales:

- If ROCE is 30% of Capital Employed, then the Operating Profit (Rs. 6,30,000) is 30% of Capital Employed.

- Thus, Capital Employed = Rs. 6,30,000 / 0.30 = Rs. 21,00,000.

- Sales = Capital Turnover Ratio × Capital Employed = 2 × Rs. 21,00,000 = Rs. 42,00,000.

- Correct Answer: Option 1 - Rs. 42,00,000

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